Sun Nov 30 07:29:39 UTC 2025: Summary:

The Comptroller and Auditor General (CAG) has criticized the Assam government’s budgetary management for the fiscal year 2023-24 in a report presented to the Assembly. The CAG found the government’s budgetary assumptions to be unrealistic and overestimated, leading to significant savings due to lower-than-estimated receipts. The report also highlighted instances where supplementary grants were approved despite underutilization of original funds, indicating poor financial planning and management. Furthermore, the CAG flagged the non-submission of Utilisation Certificates (UCs) for a substantial amount of funds and the pending annual accounts of various autonomous councils and public sector undertakings (PSUs), raising concerns about transparency and accountability. The CAG has recommended that the government formulate realistic budgets based on reliable resource estimates and improve expenditure monitoring to avoid inflated budgeting.

News Article:

Assam Budgeting Criticized as “Unrealistic” by CAG Report

Guwahati, November 30, 2025 – A Comptroller and Auditor General (CAG) report tabled in the Assam Assembly today has sharply criticized the state government’s budgetary practices for the 2023-24 fiscal year. The report deems the government’s budgetary assumptions as “unrealistic and overestimated,” pointing to significant savings resulting from lower-than-anticipated receipts.

The CAG highlighted a concerning trend where supplementary grants were approved even when previously allocated funds remained unspent. This, the report argues, exposes a lack of financial planning and efficient resource management. A considerable ₹30,516.47 crore remained unspent, constituting 17.95% of the total budget.

“Seeking supplementary grants without a requirement is indicative of poor budgetary management by the State government,” the report stated.

Adding to the concerns, the CAG revealed that Utilisation Certificates (UCs) for ₹18,669.55 crore, dating back to 2005-06, remain outstanding. This lack of documentation hinders the verification of whether funds were used for their intended purposes. Similarly, the annual accounts of numerous autonomous councils and Public Sector Undertakings (PSUs) are overdue, further clouding transparency and accountability.

The CAG has urged the Assam government to formulate more realistic budgets based on reliable resource forecasts and to improve monitoring of departmental spending. The report also recommended a Finance Department review of departments that have persistent savings for realistic budget allocation and monitoring of expenditure. The recommendations aim to improve the efficiency of the state’s budgetary process and ensure effective use of public funds.

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